Pub Date : 2023-07-31DOI: 10.1108/sampj-04-2022-0214
G. Maione, C. Cuccurullo, A. Tommasetti
Purpose The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for managers and policymakers, whilst also outlining a future agenda for scholars. Design/methodology/approach A bibliometric analysis is carried out by adopting the Preferred Reporting Items for Systematic Review and Meta-Analyses protocol for searching and selecting the scientific contributions to be analysed. Citation analysis is used to map a current research front and a bibliographic coupling is conducted to detect the connection networks in current literature. Findings Biodiversity accounting is articulated in five thematic clusters (sub-areas), such as “Natural resource management”, “Biodiversity economic evaluation”, “Natural capital accounting”, “Biodiversity accountability” and “Biodiversity disclosure and reporting”. Critical insights emerge from the content analysis of these sub-areas. Practical implications The analysis of the thematic evolution of the biodiversity accounting literature provides useful insights to inform both practice and research and infer implications for managers, policymakers and scholars by outlining three main areas of intervention, i.e. adjusting evaluation tools, integrating ecological knowledge and establishing corporate social legitimacy. Social implications Currently, the level of biodiversity reporting is pitifully low. Therefore, organisations should properly manage biodiversity by integrating diverse and sometimes competing forms of knowledge for the stable and resilient flow of ecosystem services for future generations. Originality/value This paper not only updates and enriches the current state of the art but also identifies five thematic areas of the biodiversity accounting literature for theoretical and practical considerations.
{"title":"Biodiversity accounting: a bibliometric analysis for comprehensive literature mapping","authors":"G. Maione, C. Cuccurullo, A. Tommasetti","doi":"10.1108/sampj-04-2022-0214","DOIUrl":"https://doi.org/10.1108/sampj-04-2022-0214","url":null,"abstract":"\u0000Purpose\u0000The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for managers and policymakers, whilst also outlining a future agenda for scholars.\u0000\u0000\u0000Design/methodology/approach\u0000A bibliometric analysis is carried out by adopting the Preferred Reporting Items for Systematic Review and Meta-Analyses protocol for searching and selecting the scientific contributions to be analysed. Citation analysis is used to map a current research front and a bibliographic coupling is conducted to detect the connection networks in current literature.\u0000\u0000\u0000Findings\u0000Biodiversity accounting is articulated in five thematic clusters (sub-areas), such as “Natural resource management”, “Biodiversity economic evaluation”, “Natural capital accounting”, “Biodiversity accountability” and “Biodiversity disclosure and reporting”. Critical insights emerge from the content analysis of these sub-areas.\u0000\u0000\u0000Practical implications\u0000The analysis of the thematic evolution of the biodiversity accounting literature provides useful insights to inform both practice and research and infer implications for managers, policymakers and scholars by outlining three main areas of intervention, i.e. adjusting evaluation tools, integrating ecological knowledge and establishing corporate social legitimacy.\u0000\u0000\u0000Social implications\u0000Currently, the level of biodiversity reporting is pitifully low. Therefore, organisations should properly manage biodiversity by integrating diverse and sometimes competing forms of knowledge for the stable and resilient flow of ecosystem services for future generations.\u0000\u0000\u0000Originality/value\u0000This paper not only updates and enriches the current state of the art but also identifies five thematic areas of the biodiversity accounting literature for theoretical and practical considerations.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46682895","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-18DOI: 10.1108/sampj-10-2022-0557
Camilla Ciappei, G. Liberatore, Giacomo Manetti
Purpose This study aims to holistically explore the academic literature on female leaders to identify the key topics and dynamics of the field. Design/methodology/approach The authors systematically review 532 papers to explore the research on female leaders; based on objective and replicable criteria, the authors identify relevant papers and thus ensure the quality of the analysis. The bibliometric analysis and visualization support us in recognizing trends in this topic. Findings This study outlines the state of the art over the past decade by synthesizing theoretical contexts and critically discussing the main streams of research on sustainability, firm outcomes and barriers preventing women from reaching the upper echelons. The authors also explore empirical issues and highlight areas that entail new paths for future scholars. Practical implications The research provides novel evidence of the attempt internationally to increase female participation at the top of the firm hierarchy by analyzing firm outcomes, sustainability and the constraints faced by women in achieving these careers. Social implications The results show that the participation of women in leadership roles is not (only) a matter of compliance with current regulations. Through their ability to monitor key social and environmental issues from a long-term perspective and their attention to the internal control systems, companies more effectively pursue their financial and nonfinancial aims. Originality/value Using bibliographic and narrative analyses, this study reviews the literature on women at the top of the firm hierarchy with a focus on business research. The authors extend prior studies by investigating a larger pool of firm roles to provide a comprehensive understanding of this widely discussed topic.
{"title":"A systematic literature review of studies on women at the top of firm hierarchies: critique, gap analysis and future research directions","authors":"Camilla Ciappei, G. Liberatore, Giacomo Manetti","doi":"10.1108/sampj-10-2022-0557","DOIUrl":"https://doi.org/10.1108/sampj-10-2022-0557","url":null,"abstract":"\u0000Purpose\u0000This study aims to holistically explore the academic literature on female leaders to identify the key topics and dynamics of the field.\u0000\u0000\u0000Design/methodology/approach\u0000The authors systematically review 532 papers to explore the research on female leaders; based on objective and replicable criteria, the authors identify relevant papers and thus ensure the quality of the analysis. The bibliometric analysis and visualization support us in recognizing trends in this topic.\u0000\u0000\u0000Findings\u0000This study outlines the state of the art over the past decade by synthesizing theoretical contexts and critically discussing the main streams of research on sustainability, firm outcomes and barriers preventing women from reaching the upper echelons. The authors also explore empirical issues and highlight areas that entail new paths for future scholars.\u0000\u0000\u0000Practical implications\u0000The research provides novel evidence of the attempt internationally to increase female participation at the top of the firm hierarchy by analyzing firm outcomes, sustainability and the constraints faced by women in achieving these careers.\u0000\u0000\u0000Social implications\u0000The results show that the participation of women in leadership roles is not (only) a matter of compliance with current regulations. Through their ability to monitor key social and environmental issues from a long-term perspective and their attention to the internal control systems, companies more effectively pursue their financial and nonfinancial aims.\u0000\u0000\u0000Originality/value\u0000Using bibliographic and narrative analyses, this study reviews the literature on women at the top of the firm hierarchy with a focus on business research. The authors extend prior studies by investigating a larger pool of firm roles to provide a comprehensive understanding of this widely discussed topic.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45921353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-11DOI: 10.1108/sampj-07-2022-0365
Ramona Zharfpeykan, C. Akroyd
Purpose This paper aims to evaluate the outcome effectiveness of the global reporting initiatives (GRI) transitions by understanding how companies have responded to the changes from G3.1 to G4 and finally to the GRI Standards. Design/methodology/approach A quality disclosure score is developed that incorporates assessments of both the quality of disclosures and the materiality of Australian companies. To analyse materiality, survey data were collected from 187 companies. Disclosure scores are based on a content analysis of the sustainability reports of 12 mining and metals companies and 12 financial services companies that used the GRI Standards from 2011 to 2019 (a total of 213 reports). Findings The study found that the GRI transitions have not led to companies improving the quality of their disclosures on areas considered important for them to achieve their social and environmental goals. Instead, the companies tended to use a greenwashing strategy, where the quality of disclosure of material issues declined or fluctuated over time. Practical implications From a practical perspective, the disclosure score developed in this paper enables managers of companies to recognize a threshold of completeness and to summarize the areas that are not materially relevant to their business. Social implications The results are potentially helpful for investors, shareholders and other stakeholders, enabling them to better understand sustainability reports. Originality/value This study contributes to the body of research in sustainability reporting by providing evidence on the outcome effectiveness of the latest updates in the GRI framework.
{"title":"Evaluating the outcome effectiveness of the global reporting initiative transitions","authors":"Ramona Zharfpeykan, C. Akroyd","doi":"10.1108/sampj-07-2022-0365","DOIUrl":"https://doi.org/10.1108/sampj-07-2022-0365","url":null,"abstract":"\u0000Purpose\u0000This paper aims to evaluate the outcome effectiveness of the global reporting initiatives (GRI) transitions by understanding how companies have responded to the changes from G3.1 to G4 and finally to the GRI Standards.\u0000\u0000\u0000Design/methodology/approach\u0000A quality disclosure score is developed that incorporates assessments of both the quality of disclosures and the materiality of Australian companies. To analyse materiality, survey data were collected from 187 companies. Disclosure scores are based on a content analysis of the sustainability reports of 12 mining and metals companies and 12 financial services companies that used the GRI Standards from 2011 to 2019 (a total of 213 reports).\u0000\u0000\u0000Findings\u0000The study found that the GRI transitions have not led to companies improving the quality of their disclosures on areas considered important for them to achieve their social and environmental goals. Instead, the companies tended to use a greenwashing strategy, where the quality of disclosure of material issues declined or fluctuated over time.\u0000\u0000\u0000Practical implications\u0000From a practical perspective, the disclosure score developed in this paper enables managers of companies to recognize a threshold of completeness and to summarize the areas that are not materially relevant to their business.\u0000\u0000\u0000Social implications\u0000The results are potentially helpful for investors, shareholders and other stakeholders, enabling them to better understand sustainability reports.\u0000\u0000\u0000Originality/value\u0000This study contributes to the body of research in sustainability reporting by providing evidence on the outcome effectiveness of the latest updates in the GRI framework.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46783702","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-07DOI: 10.1108/sampj-08-2022-0453
Esther An
Purpose This paper aims to review and discuss City Developments Limited (CDL)’s 15-year sustainability reporting journey with GRI Standards as core for its blended reporting framework. Design/methodology/approach The paper draws on the knowledge and experience of the company’s reporting team from the perspective of CDL’s Chief Sustainability Officer. Findings To future-proof businesses against climate crisis and achieve relevant sustainable development goals, companies need to be committed to goal setting, tracking and reporting Environment, Social and Governance (ESG) performance for sustained growth. A robust and rigorous approach to sustainability reporting that incorporates both value and impact allows organisations to identify material ESG issues and determine risks and opportunities that will help organisations to enhance strategy and practices for long-term resilience and business growth. Practical implications This paper can help businesses to understand that the rising climate change agenda has led to substantial emphasis being placed on climate-related standards and disclosures. Social implications Businesses cannot manage without measuring performance. Reporting is critical for businesses to effectively integrate sustainability into their business strategy and operations to accelerate action towards a low-carbon economy. Originality/value This paper addresses the development of sustainability reporting trends and the benefits and challenges of using GRI as a core reporting framework in an evolving ESG reporting landscape from the perspective of a real estate company.
{"title":"Accelerating sustainability through better reporting","authors":"Esther An","doi":"10.1108/sampj-08-2022-0453","DOIUrl":"https://doi.org/10.1108/sampj-08-2022-0453","url":null,"abstract":"\u0000Purpose\u0000This paper aims to review and discuss City Developments Limited (CDL)’s 15-year sustainability reporting journey with GRI Standards as core for its blended reporting framework.\u0000\u0000\u0000Design/methodology/approach\u0000The paper draws on the knowledge and experience of the company’s reporting team from the perspective of CDL’s Chief Sustainability Officer.\u0000\u0000\u0000Findings\u0000To future-proof businesses against climate crisis and achieve relevant sustainable development goals, companies need to be committed to goal setting, tracking and reporting Environment, Social and Governance (ESG) performance for sustained growth. A robust and rigorous approach to sustainability reporting that incorporates both value and impact allows organisations to identify material ESG issues and determine risks and opportunities that will help organisations to enhance strategy and practices for long-term resilience and business growth.\u0000\u0000\u0000Practical implications\u0000This paper can help businesses to understand that the rising climate change agenda has led to substantial emphasis being placed on climate-related standards and disclosures.\u0000\u0000\u0000Social implications\u0000Businesses cannot manage without measuring performance. Reporting is critical for businesses to effectively integrate sustainability into their business strategy and operations to accelerate action towards a low-carbon economy.\u0000\u0000\u0000Originality/value\u0000This paper addresses the development of sustainability reporting trends and the benefits and challenges of using GRI as a core reporting framework in an evolving ESG reporting landscape from the perspective of a real estate company.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44891311","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Small and Medium Enterprises (SMEs) have an important role for the economy of a country in order to increase productivity, competition and be able to open up business opportunities and create job opportunities. The phenomenon that occurs in the UKM environment in Sidoarjo is that UKM actors only focus more on tangible assets so they pay less attention to intangible assets. The purpose of this study is to find out the role and implementation of knowledge brokers to design innovative behavior in supporting digital transformation for SMEs in Sidoarjo. The research method uses the Field Research approach using qualitative research types. The data collection technique uses triangulation which consists of documentation, interviews, observation and surveys as well as recording archives. The results of the study explain the implementation of knowledge brokers to design innovative behavior in supporting digital transformation in SMEs in Sidoarjo, which is still limited to Knowledge sharing where knowledge brokers are structured and designed as a bridge in providing information and consulting carried out by universities and organizational partners only in training activities and accompaniment. The role of knowledge brokers is very important in implementing strategies in utilizing company-owned resources to encourage digital transformation in SMEs, which can utilize digital technology to mediate interactions between stakeholders and SMEs who need capital in their businesses. expand business with investors who will invest to get a return on investment. This interaction increases digital literacy for SMEs and enhances the process of sharing and disseminating knowledge between organizations.
{"title":"Knowledge Broker Sebagai Mediasi: Merancang Perilaku Inovasi Dalam Mendukung Transformasi Digital Pada Ukm Di Sidoarjo","authors":"Ayu Lucy Larassaty","doi":"10.33086/amj.v7i1.3643","DOIUrl":"https://doi.org/10.33086/amj.v7i1.3643","url":null,"abstract":"\u0000Small and Medium Enterprises (SMEs) have an important role for the economy of a country in order to increase productivity, competition and be able to open up business opportunities and create job opportunities. The phenomenon that occurs in the UKM environment in Sidoarjo is that UKM actors only focus more on tangible assets so they pay less attention to intangible assets. The purpose of this study is to find out the role and implementation of knowledge brokers to design innovative behavior in supporting digital transformation for SMEs in Sidoarjo. The research method uses the Field Research approach using qualitative research types. The data collection technique uses triangulation which consists of documentation, interviews, observation and surveys as well as recording archives. The results of the study explain the implementation of knowledge brokers to design innovative behavior in supporting digital transformation in SMEs in Sidoarjo, which is still limited to Knowledge sharing where knowledge brokers are structured and designed as a bridge in providing information and consulting carried out by universities and organizational partners only in training activities and accompaniment. The role of knowledge brokers is very important in implementing strategies in utilizing company-owned resources to encourage digital transformation in SMEs, which can utilize digital technology to mediate interactions between stakeholders and SMEs who need capital in their businesses. expand business with investors who will invest to get a return on investment. This interaction increases digital literacy for SMEs and enhances the process of sharing and disseminating knowledge between organizations.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86069610","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The development of MSMEs in the city of Padang has experienced a relatively highincrease over the past 2 years, even though it was hit by Covid-19 and it is different from otherregions which generally have experienced a decline. This study aims to analyze the effect of marketorientation, learning orientation and entrepreneurial orientation on marketing performance inserving culinary MSMEs in Padang City. This study used purposive sampling for the samplingtechnique. The data were processed using SPSS version 27. The results of the study found thatmarket orientation, learning orientation and entrepreneurial orientation had a positive effect onmarketing performance. Specifically, entrepreneurial orientation has the most dominant influence,followed by learning orientation and market orientation
{"title":"Pengaruh Orientasi Pasar, Orientasi Pembelajaran Dan Orientasi Kewirausahaan Terhadap Kinerja Pemasaran","authors":"Muhammad Fiqron","doi":"10.33086/amj.v7i1.3155","DOIUrl":"https://doi.org/10.33086/amj.v7i1.3155","url":null,"abstract":"The development of MSMEs in the city of Padang has experienced a relatively highincrease over the past 2 years, even though it was hit by Covid-19 and it is different from otherregions which generally have experienced a decline. This study aims to analyze the effect of marketorientation, learning orientation and entrepreneurial orientation on marketing performance inserving culinary MSMEs in Padang City. This study used purposive sampling for the samplingtechnique. The data were processed using SPSS version 27. The results of the study found thatmarket orientation, learning orientation and entrepreneurial orientation had a positive effect onmarketing performance. Specifically, entrepreneurial orientation has the most dominant influence,followed by learning orientation and market orientation","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87994490","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Surmi Damila, E. Tasri, Telekomunikasi Analisis, Kinerja Perusahaan, Dengan Metode Balanced
Job satisfaction is closely related to the condition of employees and the company which is associated with increased productivity and organizational commitment. If job satisfaction is not obtained by employees, it will reduce productivity, one of which is the employees of the Padang Pariaman Regency Ministry of Religion office, based on the results of a pre-survey regarding employee job satisfaction, it is concluded that they do not have satisfaction with their work, which can reduce productivity and organizational commitment. This study aims to see the effect of Extrinsic Motivation, Colleague Support and Religiosity on Job Satisfaction of Employees at the Office of the Ministry of Religion, Padang Pariaman Regency. The method used in this research is quantitative research with a descriptive approach. The population in this study were all employees of the Office of the Ministry of Religion of Padang Pariaman Regency as many as 62 people using multiple linear regression tests. The results of this study indicate that extrinsic motivation, coworker support and religiosity have a positive and significant impact on job satisfaction of employees of the Office of the Ministry of Religion, Padang Pariaman Regency.
{"title":"Pengaruh Kebutuhan Motivasi Ekstrinsik, Dukungan Rekan Kerja dan Religiusitas Terhadap Kepuasan Kerja Pada Pegawai Kantor Kementerian Agama Kabupaten Padang Pariaman","authors":"Surmi Damila, E. Tasri, Telekomunikasi Analisis, Kinerja Perusahaan, Dengan Metode Balanced","doi":"10.33086/amj.v7i1.4006","DOIUrl":"https://doi.org/10.33086/amj.v7i1.4006","url":null,"abstract":"\u0000 Job satisfaction is closely related to the condition of employees and the company which is associated with increased productivity and organizational commitment. If job satisfaction is not obtained by employees, it will reduce productivity, one of which is the employees of the Padang Pariaman Regency Ministry of Religion office, based on the results of a pre-survey regarding employee job satisfaction, it is concluded that they do not have satisfaction with their work, which can reduce productivity and organizational commitment. This study aims to see the effect of Extrinsic Motivation, Colleague Support and Religiosity on Job Satisfaction of Employees at the Office of the Ministry of Religion, Padang Pariaman Regency. The method used in this research is quantitative research with a descriptive approach. The population in this study were all employees of the Office of the Ministry of Religion of Padang Pariaman Regency as many as 62 people using multiple linear regression tests. The results of this study indicate that extrinsic motivation, coworker support and religiosity have a positive and significant impact on job satisfaction of employees of the Office of the Ministry of Religion, Padang Pariaman Regency.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91155273","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine empirical evidence about the factors that influence tax avoidance. The factors used in this study are profitability, leverage, liquidity, and sales growth as independent variables. Tax avoidance is measured using the cash effective tax rate as the dependent variable. This research does not only discuss profitability, liquidity, leverage, and sales growth that affect tax avoidance. However, it also analyzes whether there are significant differences in tax avoidance in 2019 and 2020 for manufacturing companies listed on the Indonesia Stock Exchange (IDX). A sample of 58 manufacturing companies was obtained based on predetermined criteria. The analytical method used is multiple regression and paired sample t-test with the SPSS (Statistical Product and Service Solutions) application version 26. The results show that profitability in 2019 has an effect on tax avoidance, and for 2020 profitability has no effect on tax avoidance, leverage in 2019 and 2020 has no effect on tax avoidance, liquidity in 2019 and 2020 has no effect on tax avoidance, sales growth in 2019 and 2020 has no effect on tax avoidance, and there is no difference in tax avoidance in 2019 with 2020.
{"title":"Studi Pengaruh Kinerja Keuangan Terhadap Tax Avoidance","authors":"Ike Alvinurnita Tristanti, Aisyaturrahmi","doi":"10.33086/amj.v7i1.4406","DOIUrl":"https://doi.org/10.33086/amj.v7i1.4406","url":null,"abstract":"This study aims to examine empirical evidence about the factors that influence tax avoidance. The factors used in this study are profitability, leverage, liquidity, and sales growth as independent variables. Tax avoidance is measured using the cash effective tax rate as the dependent variable. This research does not only discuss profitability, liquidity, leverage, and sales growth that affect tax avoidance. However, it also analyzes whether there are significant differences in tax avoidance in 2019 and 2020 for manufacturing companies listed on the Indonesia Stock Exchange (IDX). A sample of 58 manufacturing companies was obtained based on predetermined criteria. The analytical method used is multiple regression and paired sample t-test with the SPSS (Statistical Product and Service Solutions) application version 26. The results show that profitability in 2019 has an effect on tax avoidance, and for 2020 profitability has no effect on tax avoidance, leverage in 2019 and 2020 has no effect on tax avoidance, liquidity in 2019 and 2020 has no effect on tax avoidance, sales growth in 2019 and 2020 has no effect on tax avoidance, and there is no difference in tax avoidance in 2019 with 2020.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76628696","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research was conducted to determine the effect of company size and solvency onaudit delay with profitability as a moderating variable in food and beverage sub-sectormanufacturing companies listed on the IDX for the 2016-2021 period. This type of research isquantitative, with data collection techniques through secondary data including annual reports onmanufacturing companies in the food and beverage sub-sector. The sampling technique used apurposive sampling method using the specified criteria, a sample of 102. The data analysis techniqueused a moderating effect with Structural Equal Modeling (SEM) through the Partial Least Square(PLS) program. The results of statistical analysis show that firm size has no significant effect on audit delay, the solvency construct has no significant effect on audit delay, Profitability moderatesthe effect of firm size has no effect on audit delay, and the solvency moderating construct has nosignificant effect on audit delay in manufacturing companies the food and beverage sub-sector listedon the Indonesia Stock Exchange for the 2016-2021 period.
{"title":"Pengaruh Ukuran Perusahaan Dan Solvabilitas Terhadap Audit Delay Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Manufaktur","authors":"Roza Mulyadi, Dwi Fitrianingsih","doi":"10.33086/amj.v7i1.4268","DOIUrl":"https://doi.org/10.33086/amj.v7i1.4268","url":null,"abstract":"This research was conducted to determine the effect of company size and solvency onaudit delay with profitability as a moderating variable in food and beverage sub-sectormanufacturing companies listed on the IDX for the 2016-2021 period. This type of research isquantitative, with data collection techniques through secondary data including annual reports onmanufacturing companies in the food and beverage sub-sector. The sampling technique used apurposive sampling method using the specified criteria, a sample of 102. The data analysis techniqueused a moderating effect with Structural Equal Modeling (SEM) through the Partial Least Square(PLS) program. The results of statistical analysis show that firm size has no significant effect on audit delay, the solvency construct has no significant effect on audit delay, Profitability moderatesthe effect of firm size has no effect on audit delay, and the solvency moderating construct has nosignificant effect on audit delay in manufacturing companies the food and beverage sub-sector listedon the Indonesia Stock Exchange for the 2016-2021 period.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78350993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A. Agustiawan, Annie Mustika Putri, Helkia Yohana Simanjuntak
This study aims to examine the effect of the internal control system (SPI), and noncompliance with government accounting standard laws and regulations (SAP) on audit opinions. The sample in this study were auditors at the Riau Province Representative Office of the Audit Board of the Republic of Indonesia (BPK RI Pekanbaru). This research is a quantitative research. This study uses primary data collected using a questionnaire. In this study, the sample was 55 respondents using a saturated sample. The analysis tool used is SPSS 2.6. Based on the results of data analysis, it shows that the Internal Control System (SPI), and Non-Compliance with Government Accounting Standards Legislation (SAP) have an effect on Audit Opinion.
本研究旨在探讨内部控制制度(SPI)和不遵守政府会计准则法律法规(SAP)对审计意见的影响。本研究的样本是印度尼西亚共和国审计委员会廖内省代表处(BPK RI Pekanbaru)的审计员。本研究为定量研究。本研究使用问卷调查收集的原始数据。在这项研究中，样本是55个受访者使用饱和样本。分析工具为SPSS 2.6。数据分析结果表明，内部控制制度(SPI)和不遵守政府会计准则立法(SAP)对审计意见有影响。
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